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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
Isfelag hfs's Sloan Ratio for the quarter that ended in Mar. 2026 was 5.61%.
As of Mar. 2026, Isfelag hfs has a Sloan Ratio of 5.61%, indicating the company is in the safe zone and there is no funny business with accruals.
Isfelag hfs (OISE:ISF) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Mar. 2026, Isfelag hfs has a Sloan Ratio of 5.61%, indicating the company is in the safe zone and there is no funny business with accruals.
Isfelag hfs Sloan Ratio % Related Terms
Isfelag hfs Sloan Ratio % Historical Data
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The historical data trend for Isfelag hfs's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
OISE:ISF vs KHC, GIS, HRL: Sloan Ratio % Comparison
For the Packaged Foods subindustry, Isfelag hfs's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Isfelag hfs Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Isfelag hfs's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Isfelag hfs's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
Isfelag hfs's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Isfelag hfs's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -754.534 (Jun. 2025 ) + 2232.972 (Sep. 2025 ) + 1652.753 (Dec. 2025 ) + 2844.568 (Mar. 2026 ) = kr5,976 Mil.
Isfelag hfs's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 225.738 (Jun. 2025 ) + -96.62 (Sep. 2025 ) + 5317.969 (Dec. 2025 ) + 2796.507 (Mar. 2026 ) = kr8,244 Mil.
Isfelag hfs's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -7641.087 (Jun. 2025 ) + -701.866 (Sep. 2025 ) + -292.102 (Dec. 2025 ) + 211.17 (Mar. 2026 ) = kr-8,424 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Isfelag hfs (OISE:ISF) has a Sloan Ratio % of 5.61% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Isfelag hfs and its competitors.
Is Isfelag hfs' Sloan Ratio % too high?
Isfelag hfs' current Sloan Ratio % is 5.61%. Overall, Isfelag hfs has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does Isfelag hfs' Sloan Ratio % compare to KHC and GIS?
Isfelag hfs' Sloan Ratio % of 5.61% can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Isfelag hfs and its competitors. Isfelag hfs's current Sloan Ratio % is 5.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Isfelag hfs stock overvalued right now?
Isfelag hfs (OISE:ISF) has a current Sloan Ratio % of 5.61%. The current Sloan Ratio % is 5.61%. Isfelag hfs' overall GF Score™ is 56/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For Isfelag hfs (OISE:ISF), the current Sloan Ratio % is 5.61% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Isfelag hfs is engaged in fishing and the processing of marine products. It is active in Iceland in the field of fishing and processing of pelagic species and production of fishmeal and fish oil and also produces sea-frozen seafood. Its products include COD fish, HADDOCK fish, SAITHE fish, CAPELIN fish, MACKEREL fish, HERRING fish etc.
56GF Score
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